Quality Assessment (QA) & Validation
Our services in Quality Assessment (QA) and validation of Internal Audit functions help organizations to systematically develop their Internal Audit System (IAS), comply with regulatory requirements, and establish quality management as an integral part of effective corporate governance.
Why are Quality Assessment (QA) and validation important for your internal audit function?
- Professional requirements: A QA or validation ensures that the internal audit function complies with both international and national standards. Frameworks such as the Global Internal Audit Standards (GIAS), IDW PS 983, and DIIR Audit Standard No. 3 define clear quality benchmarks for internal audit activities. A QA may only be conducted by individuals, accredited by the IIA or DIIR.
- Risk management & Internal Control Systems (ICS): A QA enables the Internal Audit function to optimize its role in risk management. The assessment highlights how well audit processes support risk-based auditing, help identify weaknesses at an early stage and ensure the effectiveness of the ICS.
- Strengthening stakeholder trust: A reviewed and high-quality Internal Audit function builds trust among the executive board, supervisory bodies, regulators, and other stakeholders. A successful QA confirms that the audit function operates professionally, independently, and in a value-adding manner.
- Objectivity and independence: The Internal Audit function must operate independently and objectively to effectively fulfill its control and advisory roles. An external quality assessment helps identify potential conflicts of interest and avoid “blind spots” in self-evaluation.
- Future readiness and strategic development: Regular quality assessments promote the continuous improvement of the internal audit function. By identifying areas for optimization and defining targeted actions, the audit function can adapt to new challenges and evolving regulatory requirements.
By systematically integrating QA and validation into your Internal Audit function, you can meet legal requirements while also addressing the growing expectations of the public.
Our range of services for Quality Assessment (QA) and validation
At BRL, we support organizations in viewing QA and validations of the Internal Audit function not merely as a regulatory requirement, but as a strategic lever to optimize audit performance. Our experts, accredited by the IIA and DIIR, develop solutions that are specifically aligned with your individual needs and corporate goals. We help you seamlessly integrate quality assessments into your Internal Audit processes — whether to ensure compliance with international standards (e.g., GIAS, IDW PS 983, DIIR Audit Standard No. 3), to increase efficiency, or to strategically advance your Internal Audit function. In doing so, we make sure your Internal Audit not only meets regulatory expectations but also delivers lasting value to your organization.
Model for the Quality Assessment (QA) of Internal Auditing (German Institute of Internal Auditors (DIIR), 2024)
Overview of our Quality Assessment (QA) and validation services
- External Quality Assessment (EQA): An independent review of the Internal Audit function based on GIAS, IDW PS 983, and DIIR Audit Standard No. 3, conducted by our experts accredited by the IIA (Validation in QA – The IIA) and DIIR (Certified Auditor for Internal Audit Systems – DIIR). This includes an analysis of structures, processes, and methodologies to assess effectiveness, strategic alignment, and identify areas for improvement.
- Internal self-assessment with external validation: Support in conducting Internal self-assessments followed by external validation. This ensures an objective review of the results and provides a validation report as formal evidence for supervisory authorities and stakeholders.
- Gap analyses and maturity assessments: Identification of deviations from applicable standards and evaluation of the internal audit function’s maturity level. Organizations receive a clear roadmap for the further development of their audit function.
- Strategic consulting for quality improvement: Optimization of audit strategy, risk orientation, and audit planning. Support in the digitalization and enhancement of audit process efficiency.
- Internal Audit benchmarking: Comparison with industry standards and best practices to enhance the competitiveness and efficiency of the internal audit function.
- Ongoing quality assurance & monitoring: Development and implementation of a continuous quality assurance program with regular reviews and monitoring to support the long-term improvement of audit quality.
- Training and coaching: Training for Internal Audit staff and management in the requirements of quality assessments. Through workshops and practical, hands-on sessions, we ensure that audit quality is maintained in a sustainable manner and further developed.
FAQS
What is a Quality Assessment (QA) of internal auditing, and who is authorized to conduct it?
A QA is a systematic and independent evaluation of the internal audit function, aiming to ensure its effectiveness, efficiency and compliance with international and national standards (e.g., GIAS, IDW PS 983, DIIR Audit Standard No. 3). It assesses whether the audit function meets the requirements for independence, methodology, risk orientation, and value contribution, and identifies areas for improvement.
An external QA according to recognized standards must be conducted by individuals accredited through Validation in QA – The IIA or as a Certified Auditor for Internal Audit Systems – DIIR. Only those holding such accreditation are authorized to conduct an official external QA under the standards.
What does the validation of internal auditing include?
Validation is a structured process that ensures quality assurance measures have been effectively implemented and that the internal audit function continuously complies with applicable standards and best practices. It includes a review of governance structures, applied methodologies, and audit procedures. The process also assesses whether regulatory requirements are being met and if recommendations from prior quality assessments have been sustainably implemented. The goal of validation is to support the strategic development of the internal audit function, enhance its efficiency, and ensure it delivers lasting value to the organization.
Why does internal auditing need a QA or validation?
A QA or validation is essential to raise and maintain the internal audit function at a high level of quality. An independent assessment ensures that internal audit operates in line with professional standards, works objectively and risk-based, and provides measurable added value through its audit processes. Regular quality assessments strengthen the credibility and acceptance of internal auditing within the organization and support the continuous improvement of audit processes and overall corporate governance.
How often must a QA of internal auditing be conducted?
A QA must be conducted on a regular basis. Internal assessments should take place annually to ensure ongoing audit quality. In addition, external quality review by independent experts is required at least every five years. These requirements are based on both international and national auditing standards, such as those from the IIA and DIIR as well as the GIAS. The aim is to ensure compliance with professional expectations and to promote continuous development of the internal audit function.
Our Experts
Learn more about our internal consultation on Quality Assessment (QA) and Validation and feel free to reach out to our Experts for a non-binding consultation.